Akuntansi Kredit Risiko dan Liabilitas Koperasi Desa Merah Putih di Indonesia
Article Sidebar
Main Article Content
Abstract
Penelitian ini bertujuan menganalisis praktik akuntansi kredit dan pencatatan liabilitas dalam program Kopdes MP, serta mengidentifikasi potensi penyimpangan seperti ketidaktertiban pembukuan, ketiadaan cadangan kerugian piutang, dan kesalahan klasifikasi dana pinjaman. Penelitian ini menggunakan pendekatan kualitatif-deskriptif dengan metode studi literatur dan analisis kebijakan. Hasil analisis menunjukkan bahwa sebagian besar koperasi belum menerapkan prinsip SAK ETAP secara konsisten, sehingga laporan keuangan cenderung tidak mencerminkan kondisi riil.Ketidaktertiban ini berisiko menciptakan moral hazard, meningkatkan potensi gagal bayar, dan membebani Dana Desa sebagai penjamin utama. Dampaknya dapat berupa penurunan PDB nasional, hilangnya kesempatan kerja, serta terganggunya alokasi dana pembangunan desa. Untuk itu, reformulasi sistem pencatatan keuangan, peningkatan literasi akuntansi, serta pelaksanaan audit independen secara berkala menjadi langkah strategis yang mendesak untuk dilakukan.
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
Durango-Gutiérrez, E., et al. (2024). Microcredit Pricing Model for Microfinance Institutions under Basel III Banking Regulations. International Journal of Financial Studies. 12 (88). https://www.mdpi.com/2227-7072/12/3/88
Ginting, A. H. (2023). Village Government’s Risk Management and Village Fund Governance. Sustainability, 15(24), Article 16706. [https://www.mdpi.com/2071-1050/15/24/16706](https://www.mdpi.com/2071-1050/15/24/16706) ([MDPI][5])
Hasanudin, A., Winanti, A., & Meliala, A. J. (2025). Legal certainty of financing of Merah Putih village cooperatives: Institutional analysis between cooperative independence and state intervention. MICJO Journal, 2(2). https://doi.org/10.62567/micjo.v2i2.1145
Huppi, M. (1990). The role of groups and credit cooperatives in rural lending. World Bank Research Observer. [https://documents1.worldbank.org/curated/en/770010JRN0WBRO0Box0377291B00PUBLIC0.pdf](https://documents1.worldbank.org/curated/en/770010JRN0WBRO0Box0377291B00PUBLIC0.pdf) ([World Bank][3])
Kaicer, M., Oudgou, M., Kaddar, A., & Arbi, A. (2024). The dynamic game of risk default in microcredit. Journal of Algorithms & Computational Technology. https://journals.sagepub.com/doi/full/10.1177/17483026241270624
Lee, J.-H., Jusup, M., Podobnik, B., & Iwasa, Y. (2015). Agent-based mapping of credit risk for sustainable microfinance 9 (5). arXiv. https://arxiv.org/abs/1504.05737
López‑Sánchez, P., et al. (2021). Delving into the determinants of default risk in savings and credit cooperatives. Frontiers in Public Health.[https://pmc.ncbi.nlm.nih.gov/articles/PMC8582241/](https://pmc.ncbi.nlm.nih.gov/articles/PMC8582241/) ([PubMed Central][4])
Magali, J. J. (2013). The Influence of Rural Savings and Credits Cooperatives Societies (SACCOS’) Variables on Loans Default Risks. Research Journal of Finance and Accounting. https://www.iiste.org/Journals/index.php/RJFA/article/view/9503
Munthe, H., Bayu Wulandari, Namira Ufrida Rahmi, Thomas Firdaus Hutahaean, Dianty Putri Purba, Jessi Charina Sembiring, … Ribka Sari Butar-Butar. (2025). Pelatihan Penyusunan Laporan Keuangan Koperasi Merah Putih Desa Tiga Juhar Kecamatan Sinembah Tanjung Muda Hulu Deli Serdang. JURNAL PENGABDIAN KEPADA MASYARAKAT, 15(2). https://doi.org/10.30999/jpkm.v15i2.3914
Robert, F. C., Frey, L. M., & Sisodia, G. S. (2021). Village development framework through self-help-group entrepreneurship, microcredit, and anchor customers in solar microgrids for cooperative sustainable rural societies. Journal of Rural Studies, 88, 432–440. https://doi.org/10.1016/j.jrurstud.2021.07.013
Salaton, E. E., & Gudda, P. (2020). Effect of Loan Default Rate on Financial Performance of Savings and Credit Cooperative Societies in Narok County, Kenya. International Journal of Academic Research in Accounting, Finance and Management Sciences, 10(2), 65–75. [http://dx.doi.org/10.6007/IJARAFMS/v10-i2/7345](http://dx.doi.org/10.6007/IJARAFMS/v10-i2/7345) ([ResearchGate][2])
Siwale, J., & Godfroid, C. (2022). Digitising microfinance: on the route to losing the traditional ‘human face’ of microfinance institutions. Oxford Development Studies, 50(2), 177–191. https://doi.org/10.1080/13600818.2021.1998409
Tuli, H., & Mahmud, M. (2025). Penyusunan Laporan Keuangan Koperasi Merah Putih Berdasarkan Konsep Entitas di Desa Pentadio Barat. Mopolayio : Jurnal Pengabdian Ekonomi, 5(1), 11 - 20. https://doi.org/10.37479/mopolayio.v5i1.119
Udry, C. (1990). Credit Markets in Northern Nigeria:Credit as Insurance in a Rural Economy. The World Bank Economic Review. 4(3), 251-269
Xin Song, Li Li, & Xiao, L. (2017). Review of research on credit risk management for rural credit cooperatives. Journal of Risk Analysis and Crisis Response, 7(1). https://www.jracr.com/index.php/jracr/article/view/205
Zheng, Y., Lou, J., Mei, L., & Lin, Y. (2023). Research on Digital Credit Behavior of Farmers’ Cooperatives—A Grounded Theory Analysis Based on the “6C” Family Model. Agriculture, 13(8), 1597. https://doi.org/10.3390/agriculture13081597